Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012

150 Certain dividends
  • (1) After section RF 8(1)(e), the following is added:

    • (g) an amount paid by a foreign investment PIE to a notified foreign investor under section HM 44B (NRWT calculation option) to the extent to which the amount represents the fully imputed portion of a dividend and the related supplementary dividend derived by the PIE.

    (2) In section RF 8, in the list of defined terms, foreign investment PIE and notified foreign investor are inserted.

    (3) Subsections (1) and (2) apply for the 2013–14 and later income years.